BHAGWANJI KHETSI GADA, MUMBAI V. INCOME TAX OFFICER (CENTRAL ) THANE, THANE

MA 737/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6440 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 15-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B, MU MBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A NO. 737/MUM/2017 IN ITA NO.795/MUM/2014 FOR ASS ESSMENT YEAR: 2006-07 MR. BHAGWANJI KHETSI GADA 302/303, MARATHON APARTMENT, DEVIDAYAL RAOD, MULUND (W), MUMBAI- 400080. PAN: AAACC2233N VS. ITO (CENTRAL), THANE. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. DINKLE HA RIA (AR) REVENUE BY : MS. ARJU GAROD IA (DR) DATE OF HEARING : 23.03.2018 DATE OF PRONOUNCEMENT : 06.04.2018 ORDER UNDER SECTION 254(2) OF INCOME-TAX ACT PER PAWAN SINGH, JM: 1. THIS MISCELLANEOUS APPLICATION (MA) HAS BEEN FILED BY THE ASSESSEE FOR RECTIFICATION OF MISTAKE APPARENT IN THE ORDER DATE D 29.05.2017. THE LD. AR OF THE ASSESSEE SUBMITS THAT THERE IS A TYPOGRAPHICAL MISTAKE IN PARA 6 OF THE ORDER WHICH NEEDS RECTIFICATION. THE LD. AR SUBMITS THAT THE TRIBUNAL DIRECTED THE ASSESSING OFFICER TO ALLOW THE LABOUR CHARGES @ RS. 4.85 PER METER. HOWEVER, DUE TO TYPOGRAPHICAL MISTAKE THE WORD DISALLOWANCE IS WRITTEN IN PLACE OF ALLOWANCE. THE LD. AR PRAYED FOR SUITABLE CORRECT ION IN THE ORDER DATED 29.05.2017. THE LD. DR FOR THE REVENUE SUBMITS TH AT HE HAS NO OBJECTION IF THE TYPOGRAPHICAL MISTAKE IS CORRECTED/RECTIFIED. 2. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE ORDER DATED 29.05.2017. WE FIND THAT WHILE PASSING THE OR DER WE HAVE PARTLY ALLOWED THE APPEAL OF THE ASSESSEE ON THE BASIS OF DECISION OF THE TRIBUNAL IN ASSESSEE 2 M.A.NO.737/M/17- MR. BHAGWANJI KHETSI GADA GROUP CASES, WHICH ARE REFERRED IN THE ORDER ITSELF . WE HAVE FURTHER NOTED THAT WHILE PASSING THE ORDER WE DIRECT THE ASSESSING OFF ICER FOR ALLOWANCE OF THE LABOUR CHARGES @ RS.4.84 PER METER. HOWEVER, DUE TO INADVERTENCE TYPOGRAPHICAL MISTAKE THE WORD DISALLOWANCE WAS W RITTEN IN PLACE OF ALLOWANCE. THUS, WE FIND MISTAKE ON PAGE 6 IN PAR A 6 OF THE ORDER. CONSIDERING THE CONTENTION OF THE LD. AR FOR THE AS SESSEE WE DIRECT THAT WORD DISALLOWANCE AS WRITTEN IN PARA 6 ON PAGE 6 OF TH E ORDER BE READ AS ALLOWANCE IN PLACE OF DISALLOWANCE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH APRIL 2018 SD/- SD/- ( R.C.SHARMA ) (PA WAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 06/04/2018 S .K.PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / (ASSTT.REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY/